Un’analisi empirica sulla relazione tra la qualità della disclosure del business model e la corporate governance nel contesto dell’Integrated Reporting

Obiettivi dell’articolo. L'adozione del Reporting Integrato (RI) può incontrare limiti concettuali epratici. Il quadro di riferimento dell'International Integrated Reporting Council (IIRC) sul RI identifica la disclosure del business model (BM) come centrale per affrontare tali problematiche. La governance dell'azienda assume un ruolo cruciale nella qualità del RI, coerentemente con l’agency theory. Tuttavia, nessuno studio ha ancora analizzato questa relazione relativamente alla qualità dell...

L’innovazione circolare dei modelli di business nel contesto delle born-green startup

Explaining the Decline of Natural Wealth per Capita: A Three-Pillar ESG Analysis of the World Bank Wealth Accounts

Renewable natural capital, one component of the comprehensive wealth whose maintenance per head defines sustainability in wealth accounting, is falling per capita across most of the world. This study asks what the decline records and whether environmental, social and, in particular, governance (ESG) indicators carry information about the asset base once demographic dilution is held constant. Using the World Bank Sovereign ESG Data Portal and the Changing Wealth of Nations accounts for 149 to ...

How Regions Innovate Matters: Innovation Profiles, Persistence and Prosperity in European Regions

The Regional Innovation Scoreboard ranks European regions by a composite index but reveals little about how innovation performance is composed, how persistent it is, and whether it translates into prosperity. Using data for 245 regions in 31 countries over 2016–2023, this study addresses three research questions with panel econometrics, cluster analysis, and machine learning. First, dynamic panel estimates that treat the indicators as endogenous indicate substantial persistence in performance...